Margaretha, Florensi (2023) Determinan Financial Distress dan Implikasinya Terhadap Financial Reporting Quality (Studi Empiris Pada Industri Manufaktur yang terdaftar di BEI Periode 2017 - 2020). S1 thesis, UNTIRTA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Margaretha Florensi_5552170001_CP.pdf Restricted to Registered users only Download (40kB) |
|
Text
Margaretha Florensi_5552170001_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Margaretha Florensi_5552170001_02.pdf Restricted to Registered users only Download (200kB) |
|
Text
Margaretha Florensi_5552170001_03.pdf Restricted to Registered users only Download (192kB) |
|
Text
Margaretha Florensi_5552170001_04.pdf Restricted to Registered users only Download (319kB) |
|
Text
Margaretha Florensi_5552170001_05.pdf Restricted to Registered users only Download (49kB) |
|
Text
Margaretha Florensi_5552170001_Ref.pdf Restricted to Registered users only Download (185kB) |
|
Text
Margaretha Florensi_5552170001_Lamp.pdf Restricted to Registered users only Download (923kB) |
|
Text
Margaretha Florensi_5552170001_FullText.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to determine the determinants of financial distress and its implications for financial reporting quality. The independent variables used in this study CEO gender as measured by a dummy variable, independent commissioners as measured by independent commissioners divided by total commissioners, and financial distress measured by the Altman z score. The dependent variable used in this study is financial distress measured by the Altman z score and financial reporting quality measured by non-operating accruals divided by total assets. The control variable used in this study is a firm size which is measured by the natural logarithm of total assets and leverage measured by total liabilities divided by total assets. The population in this study is the manufacturing industry with an observation period of 2017 – 2020 using a purposive sampling method and 71 companies were selected with a total sample of 284 research data. The analysis technique in this study uses multiple linear regression with SPSS version 25 software. The results of this study indicate that independent commissioners and CEO gender have no effect on financial distress. Financial distress has a negative effect on financial reporting quality. The control variable firm size has a negative effect on financial distress and leverage has a positive effect on financial distress. For the control variable firm size has a positive effect on financial reporting quality and leverage has no effect on financial reporting quality.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui determinan financial distress dan implikasinya terhadap financial reporting quality. Variabel independen yang digunakan dalam penelitian ini adalah gender CEO yang diukur dengan variabel dummy, komisaris independen yang diukur dengan komisaris independen dibagi dengan total komisaris, dan financial distress diukur dengan altman z score. Variabel dependen yang digunakan dalam penelitian ini adalah financial distress diukur dengan altman z score dan financial reporting quality diukur dengan non operating accrual dibagi dengan total asset. Variabel kontrol yang digunakan dalam penelitian ini adalah ukuran perusahaan yang diukur dengan logaritma natural total asset dan leverage diukur dengan total liabilitas dibagi dengan total asset. Populasi pada penelitian ini adalah industry manufakur dengan periode pengamatan 2017 – 2020 dengan metode purposive sampling dan terpilih 71 perusahaan dengan total sampel 284 data penelitian. Teknik analisis pada penelitian menggunakan regresi linear berganda dengan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa komisaris independen dan gender ceo tidak berpengaruh terhadap financial distress. Financial distress berpengaruh negatif terhadap financial reporting quality. Variabel kontrol ukuran perusahaan berpengaruh negatif terhadap financial distress dan leverage berpengaruh posistif terhadap financial distress. Untuk variabel kontrol ukuran perusahaan berpengaruh positif terhadap financial reporting quality dan leverage tidak berpengaruh terhadap financial reporting quality | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis | |||||||||
| Depositing User: | Margaretha Florensi - | |||||||||
| Date Deposited: | 12 Jan 2023 16:34 | |||||||||
| Last Modified: | 12 Jan 2023 16:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19562 |
Actions (login required)
 |
View Item |